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2014 (1) TMI 999 - CESTAT KOLKATAWaiver of pre deposit - input service distributor (ISD) - Penalty imposed under Rule 15 (2) of the Central Excise Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - Held that:- For availing cenvat credit when invoices are raised in favour of the Head Office or Circle Office and payments for such services were made from the said Office and services are claimed to have been used in exchanges under the Head Office/Circle Office, it is required to get the Head Office/Circle Office registered as ‘input service distributor’ and issue invoices in favour of its units/exchanges. Admittedly,the applicant’s Circle Office has not been registered as ‘input credit distributor’ under the said Rules and prima-facie, we find that the cenvat credit has not been availed correctly as per the procedure as laid down by the Cenvat Credit Rules, 2004. In these circumstances, the applicant failed to make out a prima-facie case for total waiver of predeposit of all dues adjudged against them - Partial stay granted.
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